Australian Prudential Regulation Authority
(confidentiality) determination No.10 of 2013
 
Information provided by general insurers under Reporting Standard GRS
110.0 (2002), GRS 120.0 (2002), GRS 300.0 (2002), GRS 310.0 (2002), GRS 310.3 (2002), GRS 320.0 (2002), GRS 400.0 (2002), GRS 110.0 (2005), GRS 120.0 (2005), GRS 300.0 (2005), GRS 310.0 (2005), GRS
310.3 (2005), GRS 320.0 (2005), GRS 400.0 (2005), GRS 110.0 (2007),
GRS 120.0 (2007), GRS 300.0 (2007), GRS 310.0 (2007), GRS 310.3 (2007), GRS 320.0 (2007), GRS 400.0 (2007), GRS 110.0 (2008), GRS
120.0 (2008), GRS 300.0 (2008), GRS 301.0 (2008), GRS 310.0 (2008), GRS 310.3 (2008), GRS 320.0 (2008), GRS 400.0 (2008), GRS 110.0 (2010), GRS 120.0 (2010), GRS 300.0 (2010), GRS 301.0 (2010), GRS
310 (2010) and GRS 400 (2010)
 
Australian Prudential Regulation Authority Act 1998
 
 
 
I, Juanita Hoare, a delegate of APRA, under section 57 of the Australian Prudential
Regulation Authority Act 1998, DETERMINE that a reporting document described in Part 1
of the Schedule does not contain confidential information, except for the items of information specified in Part 2 of the Schedule.
 
This determination has effect on the date of registration on the Federal Register of Legislative
Instruments under the Legislative Instruments Act 2003.
 
Note:
The effect of this determination is that the non-confidential information may be published under
subsection 56(5C) of the Australian Prudential Regulation Authority Act.
 
Dated: 5 June 2013
 
[Signed]
 
 
 
 
Juanita Hoare
Senior Manager, Analysis and Publication
Policy, Research and Statistics                                                                     
                               
 
 
 
 
 
 
Interpretation
In this determination
APRA means the Australian Prudential Regulation Authority.
Document ID:  208934
reporting document means a reporting document within the meaning of section 13 of the
Financial Sector (Collection of Data) Act 2001.
 
 
 
 
 
 
Schedule
 
Part 1 (reporting documents covered by this determination)
 
 
 
This determination covers reporting documents given to APRA before the date of this determination by a general insurer in respect of a financial year ending on or between 1 July
2004 and 31 December 2012 inclusive, under the Reporting Standards listed below:
 
Reporting Standards                                 FRLI reference
Reporting Standard GRS 110.0
Minimum Capital Requirement made on
28 June 2002 (which came into effect on
1 July 2002 and ceased to have effect on 1 July 2005)
Reporting Standard GRS 120.0
Determination of Capital Base made on
28 June 2002 (which came into effect on
1 July 2002 and ceased to have effect on
1 July 2005)
Reporting Standard GRS 300.0
Statement of Financial Position made on
28 June 2002 (which came into effect on
1 July 2002 and ceased to have effect on
1 July 2005)
Reporting Standard GRS 310.0
Statement of Financial Performance
made on 28 June 2002 (which came into effect on 1 July 2002 and ceased to have on 1 July 2005)
Reporting Standard GRS 310.3
Investment and Operating Income and Expense made on 28 June 2002 (which came into effect on 1 July 2002 and ceased to have on 1 July 2005)
Reporting Standard GRS 320.0
Reconciliation of Annual Disclosure made on 28 June 2002 (which came into effect on 1 July 2002 and ceased to have on 1 July 2005)
Reporting Standard GRS 400.0
Statement of Risk by Country made on
28 June 2002 (which came into effect on
1 July 2002 and ceased to have effect on
1 July 2005)
Reporting Standard GRS 110.0 (2005) Minimum Capital Requirement (which came into effect on 1 July 2005)
Made by Financial Sector (Collection of
Data) determination No. 1 of 2005
 
Legislative Instrument – F2005L01638
 
 
 
 
 
 
Reporting Standard GRS 120.0 (2005) Determination of Capital Base (which came into effect on 1 July 2005)
 
Reporting Standard GRS 300.0 (2005) Statement of Financial Position (which came into effect on 1 July 2005)
 
Reporting Standard GRS 310.0 (2005) Statement of Financial Performance (which came into effect on 1 July 2005)
 
Reporting Standard GRS 310.3 (2005) Investment and Operating Income and Expense (which came into effect on 1
July 2005)
Reporting Standard GRS 320.0 (2005) Reconciliation of Annual Disclosure (which came into effect on 1 July 2005)
 
Reporting Standard GRS 400.0 (2005) Statement of Risk by Country (which came into effect on 1 July 2005)
 
 
Reporting Standard GRS 110.0 (2007) Minimum Capital Requirement (which came into effect on 1 January 2007)
 
Reporting Standard GRS 120.0 (2007) Determination of Capital Base (which came into effect on 1 January 2007)
 
Reporting Standard GRS 300.0 (2007) Statement of Financial Position (which came into effect on 1 January 2007)
 
Reporting Standard GRS 310.0 (2007) Statement of Financial Performance (which came into effect on 1 January
2007)
Reporting Standard GRS 310.3 (2007) Investment and Operating Income and Expense (which came into effect on 1
January 2007)
Reporting Standard GRS 320.0 (2007) Reconciliation of Annual Disclosure (which came into effect on 1 January
2007)
Reporting Standard GRS 400.0 (2007) Statement of Risk by Country (which came into effect on 1 January 2007)
Made by Financial Sector (Collection of
Data) determination No. 2 of 2005
 
Legislative Instrument – F2005L01639
Made by Financial Sector (Collection of
Data) determination No. 17 of 2005
 
Legislative Instrument – F2005L01654
Made by Financial Sector (Collection of
Data) determination No. 18 of 2005
 
Legislative Instrument – F2005L01655
Made by Financial Sector (Collection of
Data) determination No. 21 of 2005
 
Legislative Instrument – F2005L01659
Made by Financial Sector (Collection of
Data) determination No. 22 of 2005
 
Legislative Instrument – F2005L01660
Made by Financial Sector (Collection of
Data) determination No. 23 of 2005
 
Legislative Instrument – F2005L01661
Made by Financial Sector (Collection of
Data) determination No. 63 of 2006
 
Legislative Instrument - F2006L04149
Made by Financial Sector (Collection of
Data) determination No. 64 of 2006
 
Legislative Instrument - F2006L04150
Made by Financial Sector (Collection of
Data) determination No. 80 of 2006
 
Legislative Instrument - F2006L04166
Made by Financial Sector (Collection of
Data) determination No. 81 of 2006
 
Legislative Instrument - F2006L04167
Made by Financial Sector (Collection of
Data) determination No. 84 of 2006
 
Legislative Instrument – F2006L04174
Made by Financial Sector (Collection of
Data) determination No. 85 of 2006
 
Legislative Instrument - F2006L04176
Made by Financial Sector (Collection of
Data) determination No. 86 of 2006
 
 
 
 
 
 

 
Reporting Standard GRS 110.0 (2008) Minimum Capital Requirement (which came into effect on 23 October 2008)
 
Reporting Standard GRS 120.0 (2008) Determination of Capital Base (which came into effect on 23 October 2008)
 
Reporting Standard GRS 300.0 (2008) Statement of Financial Position (which came into effect on 31 October 2008)
 
Reporting Standard GRS 301.0 (2008) Reinsurance Assets and Risk Charge (which came into effect on 31 October
2008)
Reporting Standard GRS 310.0 (2008) Statement of Financial Performance (which came into effect on 7 November
2008)
Reporting Standard GRS 310.3 (2008) Investment and Operating Income and Expense (which came into effect on 1
November 2008)
Reporting Standard GRS 320.0 (2008) Reconciliation of Annual Disclosure (which came into effect on 3 November
2008)
Reporting Standard GRS 400.0 (2008) Statement of Risk by Country (which came into effect on 3 November 2008)
 
Reporting Standard GRS 110.0 (2010) Minimum Capital Requirement (which came into effect on 24 August 2010)
 
Reporting Standard GRS 120.0 (2010) Determination of Capital Base (which came into effect on 23 August 2010)
 
Reporting Standard GRS 300.0 (2010) Statement of Financial Position (which came into effect on 30 August 2010)
 
Reporting Standard GRS 301.0 (2010) Reinsurance Assets and Risk Charge (which came into effect on 23 August
2010)
Reporting Standard GRS 310 (2010) Statement of Financial Performance
Legislative Instrument - F2006L04179
Made by Financial Sector (Collection of
Data) determination No. 60 of 2008
 
Legislative Instrument - F2008L03911
Made by Financial Sector (Collection of
Data) determination No. 61 of 2008
 
Legislative Instrument - F2008L03912
Made by Financial Sector (Collection of
Data) determination No. 77 of 2008
 
Legislative Instrument - F2008L03946
Made by Financial Sector (Collection of
Data) determination No. 78 of 2008
 
Legislative Instrument - F2008L03947
Made by Financial Sector (Collection of
Data) determination No. 79 of 2008
 
Legislative Instrument - F2008L03948
Made by Financial Sector (Collection of
Data) determination No. 82 of 2008
 
Legislative Instrument - F2008L03954
Made by Financial Sector (Collection of
Data) determination No. 83 of 2008
 
Legislative Instrument - F2008L03956
Made by Financial Sector (Collection of
Data) determination No. 84 of 2008
 
Legislative Instrument - F2008L03959
Made by Financial Sector (Collection of
Data) determination No. 2 of 2010
 
Legislative Instrument - F2010L02322
Made by Financial Sector (Collection of
Data) determination No. 3 of 2010
 
Legislative Instrument - F2010L02323
Made by Financial Sector (Collection of
Data) determination No. 8 of 2010
 
Legislative Instrument - F2010L02328
Made by Financial Sector (Collection of
Data) determination No. 9 of 2010
 
Legislative Instrument - F2010L02330
Made by Financial Sector (Collection of
Data) determination No. 10 of 2010
 
 
 
 
 
 
(which came into effect on 30 August
2010), except for items listed in
Appendix B.
Reporting Standard GRS 400 (2010) Supplementary Reporting Information (which came into effect on 24 August
2010)
Legislative Instrument - F2010L02331
 
Made by Financial Sector (Collection of
Data) determination No. 11 of 2010
 
Legislative Instrument - F2010L02332
 
 
 
Schedule
 
Part 2 (items of information from reporting documents that are to remain confidential)
 
The following items given to APRA before the date of this determination by a general insurer under GRS 310 (2010) Statement of Financial Performance in respect of a financial year ending on or between 1 July 2010 and 31 December 2012 inclusive are excluded for this determination:
 
• The following items collected in Form GRF 310.0 Statement of Financial Performance
(Form GRF 310.0):
- Net claims expense which is: Current period net claims expense
- Net claims expense which is: Non-recurring items that are part of total net claims expense
 
• All items collected in Form GRF 310.1 Premium Revenue and Reinsurance Expense
(Form GRF 310.1).
 
• All items collected in Form GRF 310.2 Claims Expense and Reinsurance Recoveries
(Form GRF 310.2).
 
• The following items collected in Form GRF 310.3 Investment and Operating Income and Expense, Underwriting expenses and acquisition costs (Form GRF 310.3):
- Part 4: Underwriting expenses and Acquisition costs by class of business level.
 
The following items given to APRA before the date of this determination by a general insurer under GRS 400 (2010) Supplementary Reporting Information in respect of a financial year ending on or between 1 July 2010 and 31 December 2012 inclusive are excluded for this determination:
 
• All items collected in Form GRF 410.0 Movement in Outstanding Claims Provision
(Form GRF 410.0)
 
• All items collected in Form GRF 420.0 Premium Revenue by State and Territory of
Australia (Form GRF 420.0)
 
• All items collected in Form GRF 430.0 Claims Expense by State and Territory of
Australia (Form GRF 430.0)
 
• All items collected in Form GRF 440.0 Claims Development Table (Form GRF 440.0)
 
 
 
 
 
 
• All items collected in Form GRF 450.0 Interest in Controlled Entities, Associates and
Joint Ventures (Form GRF 450.0)